Runes are the main currency in Elden Ring, used to buy items and level up your character. If you are looking for some tips on how to farm runes efficiently, here are some updated tips for farming runes in 2024:
Optimize Your Gear
Equip items that increase the number of Elden Ring runes you earn, such as the 
Gold Scarab talisman, which boosts rune acquisition. Also, wearing the Silver Scarab can further increase rune gains.
Use the Flask of Wondrous Physick
Combine it with the 
Cerulean Hidden Tear and the Crimsonburst Crystal Tear to allow unlimited FP and health regeneration for a limited time, making your farming runs more efficient.
Find Farming Routes
Find and memorize efficient farming routes in high-rune areas. A good route minimizes downtime between enemy respawns and maximizes the number of enemies you can defeat in a single run.
Co-op and Multiplayer
Participating in multiplayer activities, such as helping other players defeat bosses or invading as an adversary, can yield substantial rune rewards.
Use Buffs and Spells
Spells like Golden Vow can boost your attack power, making it easier to defeat enemies quickly. Buffs that increase damage output or reduce damage taken can significantly improve farming efficiency.
Sell Unnecessary Items
Selling weapons, armor, and other items you don't need can be a good source of extra runes. Keep an eye on your inventory for Elden Ring items that are valuable but not useful to your build.
Exploit Enemy Weaknesses
Knowing and exploiting the weaknesses of the enemies in your chosen farming area can significantly speed up your runs. For example, use magic or elemental attacks against enemies weak to those damage types.
Both early and late-game players will have several efficient locations to maximize their rune collection. Here's a summary of the top spots for farming runes:
Early Game Runes Farming
Limgrave
An easy spot for beginners, offering 5,000 runes every 5 minutes by defeating five trolls near the Warmaster's Shack in Stormhill, Limgrave. This area not only provides a decent amount of runes but also valuable combat experience.
Dragonbarrow
Here, you can earn an impressive 42,000 runes by tricking a boss into walking through poison traps on a bridge near Lenne's Rise Site of Grace without having to engage in direct combat.
Lenne's Rise
This is an easy rune farm spot where you can get between 1,400 and 12,000 runes by triggering a boulder to fall off a cliff and crush some enemies.
Yelough Anix Tunnel
This is a secret snow area where you can get between 50,000 and 380,000 runes by killing a group of ice wolves and a giant ice bear.
Liurnia
This is another easy rune farm spot where you can get 1,000 runes by watching a battle between spectral soldiers and giants.
Caelid
This is a good rune farm spot where you can get between 600 and 1,000 runes by killing small monsters called Caelidites.
Consecrated Snowfield
The knights patrolling this area are also excellent for rune farming, especially if you're looking for a challenge and a decent rune payout. Be prepared for tougher fights compared to other farming locations.
Late Game Runes Farming
Moghwyn's Palace Crow
This is considered one of the best late-game rune farms, where each crow killed grants 13,000 runes. However, access requires completion of the Varre questline to obtain the Pureblood Knight's Medal.
Palace Approach Ledge Road Site of Grace
Killing passive enemies overlooking the cliff edge here can yield 2,000 runes each, with the possibility of farming hundreds of thousands of runes quickly by repeating the process.
Other Notable Farming Spots
Windmill Village in Altus Plateau
An easy spot where villagers under a spell don't react until attacked, allowing for around 6,500 runes per run.
Elphael, Brace of the Haligtree
Accessible after following Latenna the Albinauric's questline, where enemies drop thousands of runes, making it a lucrative spot for those who've progressed far into the game.
Lastly, I hope these tips are helpful to you.